BMW INDUSTRIES LIMITED,KOLKATA vs. DCIT, CENTRAL CIRCLE 4(1),, KOLKATA

In the result, all the three appeals of the assessee are allowed

13. It goes without saying that for applicability of section 271(1)( c), conditions\nstated therein must exist.\"\n8. Therefore, it is obvious that it must be shown that the conditions under section\n271(1)(c) must exist before the penalty is imposed. There can be no dispute that\neverything would depend upon the Return filed because that

KATHLEEN CONFECTIONERS,KOLKATA vs. DCIT, CIR-32, KOLKATA. , KOLKATA

In the result, appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2019-20

c) Paris Elysees India Private Limited Vs. DCIT Order dated 20.02.2023 in ITA No. 357/JPR/2022 11. The contention as canvassed by the ld. counsel is that the Assessing Officer could have disallowed the aforesaid employees’ contribution to ESI/PF being deposited after the due date under the relevant statute, only in an assessment carried

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

13. A perusal of sub-clause (iii) of section 271(1)(c) would indicate that penalty would be equivalent or to the extent of three times of taxes, if any, payable by an assessee of the addition made to his income could be charged under this sub-clause. In the present ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran case

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

13. A perusal of sub-clause (iii) of section 271(1)(c) would indicate that penalty would be equivalent or to the extent of three times of taxes, if any, payable by an assessee of the addition made to his income could be charged under this sub-clause. In the present ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran case

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

13. A perusal of sub-clause (iii) of section 271(1)(c) would indicate that penalty would be equivalent or to the extent of three times of taxes, if any, payable by an assessee of the addition made to his income could be charged under this sub-clause. In the present ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran case

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

13. A perusal of sub-clause (iii) of section 271(1)(c) would indicate that penalty would be equivalent or to the extent of three times of taxes, if any, payable by an assessee of the addition made to his income could be charged under this sub-clause. In the present ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran case

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

13. A perusal of sub-clause (iii) of section 271(1)(c) would indicate that penalty would be equivalent or to the extent of three times of taxes, if any, payable by an assessee of the addition made to his income could be charged under this sub-clause. In the present ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran case

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

13. A perusal of sub-clause (iii) of section 271(1)(c) would indicate that penalty would be equivalent or to the extent of three times of taxes, if any, payable by an assessee of the addition made to his income could be charged under this sub-clause. In the present ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran case

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

13. A perusal of sub-clause (iii) of section 271(1)(c) would indicate that penalty would be equivalent or to the extent of three times of taxes, if any, payable by an assessee of the addition made to his income could be charged under this sub-clause. In the present ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran case

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

13. A perusal of sub-clause (iii) of section 271(1)(c) would indicate that penalty would be equivalent or to the extent of three times of taxes, if any, payable by an assessee of the addition made to his income could be charged under this sub-clause. In the present ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran case

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

13. A perusal of sub-clause (iii) of section 271(1)(c) would indicate that penalty would be equivalent or to the extent of three times of taxes, if any, payable by an assessee of the addition made to his income could be charged under this sub-clause. In the present ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran case

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

13. A perusal of sub-clause (iii) of section 271(1)(c) would indicate that penalty would be equivalent or to the extent of three times of taxes, if any, payable by an assessee of the addition made to his income could be charged under this sub-clause. In the present ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran case

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

13. A perusal of sub-clause (iii) of section 271(1)(c) would indicate that penalty would be equivalent or to the extent of three times of taxes, if any, payable by an assessee of the addition made to his income could be charged under this sub-clause. In the present ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran case

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

13. A perusal of sub-clause (iii) of section 271(1)(c) would indicate that penalty would be equivalent or to the extent of three times of taxes, if any, payable by an assessee of the addition made to his income could be charged under this sub-clause. In the present ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran case

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

13. A perusal of sub-clause (iii) of section 271(1)(c) would indicate that penalty would be equivalent or to the extent of three times of taxes, if any, payable by an assessee of the addition made to his income could be charged under this sub-clause. In the present ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran case

DCIT, CC-4(2), KOLKATA, KOLKATA vs. NALINI BHASKARAN , KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

13. A perusal of sub-clause (iii) of section 271(1)(c) would indicate that penalty would be equivalent or to the extent of three times of taxes, if any, payable by an assessee of the addition made to his income could be charged under this sub-clause. In the present ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran case

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

13. A perusal of sub-clause (iii) of section 271(1)(c) would indicate that penalty would be equivalent or to the extent of three times of taxes, if any, payable by an assessee of the addition made to his income could be charged under this sub-clause. In the present ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran case

DCIT,CC-4(2), KOLKATA, KOLKATA vs. THARUR BHASKARAN, KOLKATA

In the result the appeal is partly allowed”

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Sanjay Awasthi

13. A perusal of sub-clause (iii) of section 271(1)(c) would indicate that penalty would be equivalent or to the extent of three times of taxes, if any, payable by an assessee of the addition made to his income could be charged under this sub-clause. In the present ITA Nos. 580 to 590/KOL/2023 Tharur Bhaskaran case